Compliance Calendar December 2026: Key Statutory Due Dates

No. Additional tax liability declared through GSTR-9 must be discharged using Form GST DRC-03 through the electronic cash ledger. It cannot be settled using the electronic credit ledger through the annual return payment facility. Businesses should reconcile outward supplies, tax liability and ITC before filing to identify unpaid tax and reporting differences.

Yes, provided the relevant GSTIN has completed its own GSTR-9 and meets the applicable GSTR-9C requirements. Aggregate turnover is considered on an all-India PAN basis for determining applicability, but GSTR-9C is furnished GSTIN-wise. Each registration must reconcile its financial records and GST returns separately.

No. A single Form 141 can cover multiple deductees only when they belong to the same corporate or non-corporate category, the transaction type is the same and tax was deducted in the same month. Separate filings are required for different categories or deduction months. Where multiple buyers are deductors, each must report their respective liability separately.

No. Although Form 141 is initially submitted through the Income Tax e-Filing Portal, corrections must be made through the TDS-TRACES portal. The deductor must access the relevant correction facility using the prescribed login credentials. Taxpayers should verify PAN details, deductee category, transaction information and tax deducted before submitting Form 141.

Generally, no. Under Section 139(3), read with Section 80 of the Income-tax Act, 1961, eligible business losses must be reported through a return furnished within the applicable original filing deadline to qualify for carry-forward. However, unabsorbed depreciation follows different provisions and may remain eligible despite delayed filing, subject to applicable conditions.

Yes. An LLP can generally submit an overdue Form 8, subject to the applicable MCA filing requirements and additional fees. The LLP should verify its financial information, applicable certification requirements and filing status before submitting the form.

No. A subsidiary company is excluded from the definition of a small company under Section 2(85) of the Companies Act, 2013. Therefore, it cannot claim MGT-7A eligibility solely because its paid-up capital and turnover are below the prescribed thresholds. MGT-7A is intended for OPCs and qualifying small companies, while other companies generally file MGT-7.

Professional certification depends on the LLP’s turnover and contribution. Where turnover exceeds ₹40 lakh or the partners’ obligation of contribution exceeds ₹25 lakh, Form 8 is certified by the LLP’s auditor. In other cases, the form is certified by the designated partner and additionally certified by a practising Chartered Accountant, Cost Accountant or Company Secretary, as applicable.

Ebizfiling can assist businesses in reconciling GSTIN-wise turnover, reviewing outward supply adjustments, identifying ITC differences and examining discrepancies between financial statements and GST returns. Through GST Return Filing, businesses can receive support with reconciliation documentation, annual return preparation and identifying additional reporting or payment requirements under applicable GST provisions.

Yes. Ebizfiling can review the company’s paid-up capital, turnover, holding or subsidiary status and other statutory exclusions to assess eligibility under Section 2(85) of the Companies Act, 2013. Through Company Annual Filing, businesses can receive assistance in selecting the appropriate annual return form and preparing the relevant ROC filing documentation.